U.S. Department of Homeland Security-Impoundment Control Act and Appropriations for the Tenth National Security Cutter

Abstract

This responds to a request for our opinion concerning whether the Department of Homeland Security (DHS) violated the Impoundment Control Act (ICA) when it withheld from obligation $95 million of budget authority. See Impoundment Control Act of 1974, Pub. L. No. 93-344, title X, 88 Stat. 297, 332 (July 12, 1974), classified at 2 U.S.C. 681688; Letter from Senator Thad Cochran, Then-Chairman of the Senate Committee on Appropriations, to Comptroller General (Dec. 22, 2017). When Congress appropriates funds to the executive branch, the President, unless otherwise authorized to withhold such amounts, must prudently obligate them. The ICA is rooted in this principle, and grants the President strictly circumscribed authority to temporarily withhold funds from obligation by transmitting a special message pursuant to the procedures established by the ICA. Transmission of a special message is the only mechanism through which an agency may withhold budget authority from obligation. Here, the President did not transmit a special message for the funds at issue, but DHS nonetheless withheld $95 million from obligation. Therefore, DHS violated the ICA. Because we have confirmed that DHS has since obligated the funds, we are not transmitting a report to Congress under the ICA. In accordance with our regular practice, we contacted DHS to seek factual information and its legal views on this matter. GAO, Procedures and Practices for Legal Decisions and Opinions, GAO-06-1064SP (Washington, D.C.: Sept. 2006),available at www.gao.gov/products/GAO-06-1064SP; Letter from Managing Associate General Counsel, GAO, to General Counsel, DHS (May 30, 2018). In response, DHS provided its explanation of the pertinent facts and its legal analysis. Letter from Assistant General Counsel for Fiscal and Appropriations Law, DHS, to Managing Associate General Counsel, GAO (July 20, 2018) (Response Letter).

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Document Details

Document Type
Technical Report
Publication Date
Dec 19, 2018
Accession Number
AD1157132

Entities

People

  • Thomas H. Armstrong

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Acquisition
  • Coast Guard
  • Congress
  • Contracts
  • Department Of Homeland Security
  • Government Procurement
  • Homeland Security
  • House Of Representatives
  • Law
  • Lead Time
  • National Security
  • President (United States)
  • Procurement
  • Public Administration
  • Security
  • United States
  • United States Government

Readers

  • Defense Financial Management and Audit.
  • Government and Public Administration Law.
  • Military History